Fraudulent evasion offences and penalties

(1) Without prejudice to section 112A, every person who– (a) import or brings, or assists or is otherwise concerned in importing or bringing, any prohibited or restricted goods, contrary to any prohibition or restriction imposed under this Act or any other law, whether the same is unshipped or not; (b) unships, transports or assists or is otherwise concerned in the unshipping or transporting of 64 any goods which are prohibited or restricted and imported contrary to any prohibition or restriction imposed under this Act or any other law, whether the same are unshipped or not; (c) unships, transports or assists or is otherwise concerned in the unshipping or transporting of, any goods liable to duty, the duties for which have not been paid or secured; (d) illegally removes or withdraws, or assists or is otherwise concerned in the illegal removal or withdrawal of, any goods from any warehouse or other place of security in which they have been deposited; (e) knowingly or recklessly harbours, keeps, or conceals, or knowingly or recklessly permits or suffers or causes or procures to be harboured, kept or concealed, any prohibited, restricted or uncustomed goods; (ea) any goods which have been illegally removed without the payment of duty from any warehouse or place of security in which they have been deposited; (f) is in any way knowingly or recklessly concerned in carrying, removing, concealing or in any manner dealing with any such goods; or (g) is in any way knowingly or recklessly concerned in any fraudulent evasion or attempt at evasion of any duties of customs, or of the laws and restrictions of the Customs relating to the importation, exportation, unshipping, landing and delivery of goods, or 65 otherwise contrary to the customs law, commits an offence. (2) Without prejudice to section 112A and sub-section (1), if any person without lawful authority or excuse (the burden of proof whereof shall be on him) is found in possession or control of any of the following goods, that is to say– (a) goods which have been unlawfully removed from a warehouse or other place of security; (b) goods which are chargeable with a duty which has not been paid; or (c) goods with respect to the importation or exportation of which any prohibition or restriction is for the time being in force under or by virtue of any enactment, commits an (3) Subject to sub-section (3A), every person who commits an offence under this section is liable– (a) on summary conviction, to a fine of twenty thousand dollars or three times the value of the goods in respect of which the offence was committed, whichever is the greater, or to imprisonment for a term not exceeding two years or to both; or (b) on conviction on indictment, to a fine of fifty thousand dollars or three times the value of the goods in respect of which the offence was committed, whichever is the greater, or to imprisonment for a term not exceeding five years or to both. 66 (3A) A person who commits an offence under sub-section (1)(e) or (f) or sub-section (2) (b) or (c) is liable on summary conviction to– (a) six months imprisonment in the first instance; or (b) one year imprisonment for a second or subsequent offence. (4) The court shall, in addition to any fine or forfeiture imposed under sub-section (3), order that any goods in respect of which the offence was committed, and any aircraft, vehicle, vessel, animal or any other means of transportation used or employed in the transportation of such goods, shall be forfeited. (5) In this section“prohibited” means prohibited under the provisions of this Act or any other law; “restricted” means restricted under the provisions of this Act or any other law; (6) For an offence under this section, the offender may either be arrested or proceeded against by information and summons. CAP. 101. (7) Subject to sub-sections (8) and (9), in determining whether the accused person had knowledge or was reckless as to whether the goods in question were uncustomed or were prohibited or restricted goods, the court shall apply the standard tests of knowledge and recklessness as set out in sections 7 and 8 of the Criminal Code, respectively. (8) Where any uncustomed or prohibited or restricted goods are found in any premises or in a vehicle, the occupier of such premises or the person in control of the vehicle, as the case may be, shall be presumed to be knowingly in possession of such goods, unless he adduces evidence to prove the contrary, and 67 where the driver of a vehicle cannot be ascertained by making reasonable enquiries, the registered owner of such vehicle shall be deemed to be the person in control of such vehicle at the material time. (9) Where any uncustomed or prohibited or restricted goods are found in any premises, or in a vehicle, occupied by more than one person, such goods shall be deemed to be in the joint possession of all such persons and it shall be for such person or persons to adduce evidence to prove the contrary, and for the purposes of this Act, occupation may be real or constructive, temporary or transient.